Cce Chandigarh vs M/S Goetze India Ltd

[Arising out of OIA No.114/CE/CHD/2006, dt.17.02.2006, passed by CCE(Appeals), Chandigarh]

CCE Chandigarh Appellants

Vs.

M/s Goetze India Ltd Respondent

Appearance:

Present for the Appellant: Shri A.K. Singh, Authorised Representative

Present for the Respondent: Shri Amar Pratap Singh, Advocate

Honble Mr.P.K.Das, Member (Judicial)

Honble Mr.P.S.Pruthi, Member (Technical)

1.

Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

No

2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

No

3. Whether their Lordships wish to see the fair copy of the order?

Seen

4. Whether order is to be circulated to the Department Authorities?

Yes

Coram: Honble Mr. P.K.Das, Member (Judicial)

Honble Mr.P.S.Pruthi, Member (Technical)

Date of Hearing/decision: 20.01.2015

FINAL ORDER NO.51050/2015

PER: P.K.DAS

After hearing both the sides and On perusal of the records, we find that the issue involved in this case is whether the Respondent correctly claimed abatement on the quantum of turn over discount from the assessable value.

2. We find that in the Respondents own case, the Tribunal on the identical issue, remanded the matter to the Adjudicating authority as reported in 2011 (263) ELT 477 (Tri-Del). In that case, the Tribunal observed that the deduction is permissible to the extent the discount actually passed on by the Respondent.

3. Learned Advocate submits that the Commissioner (Appeals) have proceeded with the CA certificate. On a query from the Bench, learned Advocate submits that de novo proceeding for the earlier period is still pending.

4. In our considered view, in the present case also, the matter should be remanded to the Adjudicating authority for verification in the light of the Tribunals earlier decision in the Respondents own case, as stated above.

5. In view of above discussion, we direct the Adjudicating authority to allow the deduction on turn over discount but only to the extent the amount actually passed on to the buyers and in this regard the Respondent have to be produce the evidence.

6. The appeal filed by the Revenue is allowed by way of remand.

(Pronounced in the court)

(P.S.PRUTHI) (P.K.DAS)

MEMBER (TECHNICAL) MEMBER(JUDICIAL)

mk

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